The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software

DOI

10.2991/aebmr.k.210717.011How to use a DOI?

Keywords

computer anxiety, computer attitude, computer self-efficacy, accounting knowledge, accurate accounting software

Abstract

This research aimsat knowing computer anxiety variables, computer attitude variables, computer self-efficacy variables, and accounting knowledge variables, which can affect student understanding using accurate based software. This type of research used quantitative research. The sample used was 134 accounting students in 2017 using probability sampling and random sampling methods—the data obtained by distributing questionnaires to students majoring in accounting to answer. The analysis tool was used to help process datain SPSS software version 18.0. The analysis technique uses multiple linear. There were 134 copies of the questionnaire distributed; only 129 were returned and could be processed. The research limitation was only to test four variables and was carried out on the 5th semester accounting students of Muhammadiyah University of Sidoarjo. The research contribution to the problem is to examine four internal factors that influence student understanding using a computer accounting program. The results of the partial test show that the computer anxienty variable (X1) and the computer attitude variable (X2) have no effect on understanding using accurate software. But the computer self-efficacy variable (X3) and the accounting knowledge variable (X4) partially affect the understanding of accounting students using accurate accounting software.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Sarwenda Biduri
AU  - Sigit Hermawan
AU  - Eny Maryanti
AU  - Ruci Arizanda Rahayu
AU  - Nikmatul Utami
PY  - 2021
DA  - 2021/07/19
TI  - The Effect of Computer Anxiety, Computer Attitude, Computer Self Efficacy and Accounting Knowledge on Accounting Students’ Understanding Using Accurate-based Accounting Software
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 50
EP  - 54
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.011
DO  - 10.2991/aebmr.k.210717.011
ID  - Biduri2021
ER  -